Pre-retirement super consolidation

During the working years before FIRE, the engine can move non-super into super via voluntary non-concessional contributions (NCC) up to the ATO cap.

Smooth consolidation spreads the routing across all years where non-super sits above the projected bridge minimum.

Aggressive (last 3 working years) runs the same smooth annual routing AND adds an additional NCC sweep concentrated in the final 3 working years up to the cap each year.

No consolidation (default) leaves non-super in place. The user explicitly opts in or the engine never touches it.

Some users route surplus into super because tax inside super (15% on earnings, 0% in retirement phase) compounds more efficiently than non-super.

Some users prefer aggressive consolidation in the final working years to maximise super before retiring.

Some users skip consolidation because they value liquidity during the bridge years and want to avoid CGT on the moves.

Each consolidation move into super realises capital gains tax on the corresponding non-super sale. Aggressive consolidation can produce a large CGT event in those years.

The engine only routes when non-super sits above the projected bridge minimum, to avoid starving the gap years. On marginal-bridge profiles the strategy may stay dormant for some years even when selected.

Money moved to super is locked until preservation age. Plans that need pre-preservation-age liquidity end up sizing consolidation around the bridge requirement.